Individual and Consumption Taxes

Analysis of the Restoring Tax Fairness for States and Localities Act

Evaluating Mark-to-Market Taxation of Capital Gains

Biden’s Minimum Book Income Tax Proposal Would Create Needless Complexity

Two Years After Passage, Treasury Regulations for the Tax Cuts and Jobs Act Surpass 1,000 Pages

Comparing Wealth Taxation and Income Taxes

Comparing Capital Gains Tax Proposals by 2020 Presidential Candidates

Why the Medical Device Tax Should Be Repealed

Ohio Residents Just Abolished Two Villages Over Tax Increases

Closing the Tax Gap and Improving the Tax Code Are Complementary Goals

Comparing Ordinary Income Tax Rate Proposals by 2020 Presidential Candidates

Tracking the 2020 Presidential Tax Plans

Illustrating Senator Warren’s Taxes on Capital Income

2020 Tax Brackets

Proponents of Wealth Taxation Must Consider its Impact on Innovation

An Analysis of the Economic, Revenue, and Distributional Effects of the Proposed Millionaire’s Surtax

Reviewing the Deadweight Loss Effects of High Tax Rates

Carbon Tax and Revenue Recycling: Revenue, Economic, and Distributional Implications

Tax Cliffs in the Proposed PROGRESS Act May Slow Small Business Growth

Should Student-Athletes’ Scholarships Be Taxed like Income?

Saez and Zucman’s Latest Estimates of Tax Burdens Don’t Fully Consider the Impact of Taxes on Saving and Investment